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Income-tax Act · Case Law

Section 80IC Income Tax Case Law

Browse 98 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 80IC of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 80IC has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 80IC (showing 98 of 98)

Principal Commissioner Of Income Tax 1, Kolkata v. M/S Itc Ltd
High Court · 2025 · Dismissed
Assessee
M/S Legacy Foods Pvt. Ltd v. Deputy Commissioner Of Income Tax, & Anr
High Court · 2025 · Other
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M/S Unicorn Industries v. Principal Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
J.b.j. Perfumes Private Limited v. Principal Commissioner Of Incometax And Another
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. M/S Milestone Gears Private Limited…
High Court · 2024 · Dismissed
Assessee
Ita/2/2024 Of Principal Commissioner Of Income Tax v. M/S Milestone Gears Private Limited
High Court · 2024 · Dismissed
Assessee
Valley Iron & Steel Co.ltd v. Prinicipal (Central)-1 & Ors
High Court · 2024 · Other
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Commissioner Of Income Tax v. O R D E R
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Nirja Publishers & Printers Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Akum Drugs And Pharmaceuticals Limited v. Deputy Commissioner Of Income Tax, Delhi-1
High Court · 2023 · Other
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M/S Valley Iron & Steel Co. Ltd v. Asstt. Commissioner Of Income Tax Central Circle 5, New Delhi
High Court · 2023 · Other
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Reportable v. Itat 135 Of 2023
High Court · 2023 · Allowed
—
M/S. Brahmaputra Carbon Ltd. Kolkata & Anr v. Additional Commissioner Of Income Tax, Range-3, Kolkata & Ors
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax,Kolkata – 1, Kolkata v. M/S. Bramhaputra Carbon Limited
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Ofincome Tax, Kolkata-3, Kolkata v. M/S. Britannia Industries Ltd
High Court · 2023 · Dismissed
Assessee
Ita/140/2019 Principal Commissioner Of Income Tax, Kolkata-1, Kolkata v. M/S. Brahmaputra Carbon Ltd
High Court · 2022 · Dismissed
Assessee
Ita/24/2010 Of Commissioner Of Income Tax v. Ms Usha Infrasystems
High Court · 2022 · Allowed
Revenue
Itat/150/2014 v. Green Gold Tree Farmers (P) Ltd [2008] 299 Itr 262. That Apart
High Court · 2022 · Dismissed
—
Wp/1387/2015 Of Piramal Healthcare Ltd v. Dy. Commissioner Of Income Tax Circle 7(3)(1),Mumbai And 2 Ors
High Court · 2022 · Other
—
Itat/2/2022 Of M/S Sheo Shakti Coke Industries v. Assistant Commissioner Of Income Tax Circle - 37, Kolkata
High Court · 2022 · Allowed
Assessee
Ita/18/2021 Of Principal Commissioner Of Income Tax v. M/S Surya Textech
High Court · 2021 · Allowed
Revenue
Ita/16/2021 Of Principal Commissioner Of Income Tax v. M/S Surge Industries
High Court · 2021 · Allowed
Revenue
Ita/17/2021 Of Principal Commissioner Of Income Tax v. M/S Universal Print O Pack
High Court · 2021 · Allowed
Revenue
Ban Labs Private Limited v. Principal Commissioner Of Income Tax 1
High Court · 2021 · Allowed
Assessee
Bharat Bhushan Jindal v. Principal Commissioner Of Income Tax-12 & Anr
High Court · 2021 · Other
—
Patto, Panaji, Goa v. M/S. Borkar Packaging Private Limited
High Court · 2020 · Other
—
M/S. Harita Seating Systems Limited v. Deputy Commissioner Of Income Taxcorporate Circle 2 (2)Nungambakkamchennai 600 034
High Court · 2020 · Allowed
Assessee
Itxa/1210/2017 Of Procter And Gamble Hygiene And Healthcare Ltd v. The Commissioner Of Income Tax -8
High Court · 2020 · Allowed
Assessee
Pr. Commissioner Of Income Tax-I Ludhiana v. M/S Vardhman Yarns & Threads Ltd Chandigarh Road,Ludhiana
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -7 v. Omnia Appliances Pvt.ltd
High Court · 2019 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -Central-3 v. Abhisar Buildwell Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Income Tax Officer Ward-6, Patna v. Shree Ram Kondoi, Shop
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax-2, Ludhiana v. M/S Raj Industries, Pawa, Ludhiana
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax, Panchkula v. M/S Virgo Industries, Panchkula
High Court · 2019 · Allowed
Revenue
Principal Commissioner Of Income Tax-I, Chandigarh v. M/S Pacific India, Chandigarh
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax …… v. M/S Laxmi Electronic ……
High Court · 2019 · Allowed
Revenue
Range-2 Dibrugarh Assam v. M/S Oil India Ltd. P.o. Duliajan, Dist. Dibrugarh, Assam
High Court · 2019 · Allowed
—
Iapl/215/2016 Of Pr. Commissioner Of Income Tax Central Kanpur v. M/S Tirupati Lpg Industries Ltd. Delhi
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax, Panchkula v. M/S Virgo Industries, 129, Sector-10, Panchkula
High Court · 2019 · Dismissed
Assessee
Intec Corporation v. Principal Commissioner Of Income Tax -11, New Delhi
High Court · 2019 · Dismissed
Revenue
Appell v. Vijay Kumar Batra
High Court · 2019 · Allowed
—
Commissioner Of Income Tax – Ltu v. M/S. Glenmark Pharmaceuticals Ltd
High Court · 2018 · Allowed
Revenue
Patanjali Ayurveda Ltd v. Deputy Commissioner Of Income-Tax And Anr
High Court · 2018 · Dismissed
Revenue
Sh.devi Prasad Gupta v. Principal Commissioner Of Income Tax, Shimla, Railway Board Building, Shimla
High Court · 2018 · Allowed
Assessee
Appell v. Commissioner Of Income Tax, Chandigarh
High Court · 2018 · Allowed
Assessee
Ita/332/2015 Of M/S Admac Formulations v. Commissioner Of Income Tax Panchkula
High Court · 2018 · Allowed
Assessee
Appell v. M/S Micro Turners, Hisar Road, Rohtak
High Court · 2018 · Allowed
—
Appell v. Principal Commissioner Of Income [Tax-Ii, Ludhiana
High Court · 2018 · Allowed
Assessee
Shri. Arun Trehan, Plot v. Principal Commissioner Of Income [Tax-Ii, Chandigarh
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax 1 v. Astral Poly Technik Ltd
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax 1 v. Astral Poly Technik Ltd
High Court · 2018 · Dismissed
Assessee
Principal Commissoner Of Income Tax 1 v. Astral Poly Technik Ltd
High Court · 2018 · Dismissed
Assessee
Ramesh Kumar Dudani v. The Commissioner Of Income Tax, Mohali And Another
High Court · 2018 · Other
—
Principal Commissioner Of Income Tax, Dehradun v. M/S Mahima Udyog
High Court · 2018 · Dismissed
Assessee
M/S Shivom Cotspin Limited v. Principal Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax, Dehradun v. M/S Windlass Steel Craft
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax-Xii v. Ravider Aggarwal (Huf
High Court · 2018 · Dismissed
Assessee
Mr. Zoheb Hossain, Senior Standing Counsel For The Revenue v. Dharampal Satyapal Ltd
High Court · 2017 · Dismissed
Assessee
M/S Fiberfill Engineers v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Cwp v. Deputy Commissioner Of Income Tax …Respondent. Cwp
High Court · 2017 · Allowed
Assessee
Commissioner Of Income (Central), Ludhiana v. M/S Mbd Printographics (P) Ltd. Jalandhar
High Court · 2017 · Allowed
Revenue
Ita/5/2014 Of M/S. Torsa Machines Ltd v. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
D.j.surfactants v. The Commissioner Of Income Tax-12 & Anr
High Court · 2016 · Allowed
Assessee
Ita/1/2016 Of Commissioner Of Income Tax v. M/S Aanchal Hotels Pvt. Ltd
High Court · 2016 · Other
—
Ita/16/2016 Of Commissioner Of Income Tax v. M/S. Bimla Ispat And Alloys P Ltd
High Court · 2016 · Allowed
Revenue
Ita/14/2016 Of The Commissioner Of Income Tax v. M/S Byrnihat Ispat Pvt. Ltd
High Court · 2016 · Allowed
Revenue
Ita/13/2016 Of Commissioner Of Income Tax v. M/S. Meghalaya Alloya Pvt. Ltd
High Court · 2016 · Allowed
Revenue
Ita/12/2016 Of Commissioner Of Income Tax v. M/S. Pioneer Carbide P Ltd
High Court · 2016 · Allowed
Revenue
Ita/11/2016 Of Commissioner Of Income Tax v. M/S. Riangdo Veneers Pvt. Ltd
High Court · 2016 · Allowed
Revenue
Ita/15/2016 Of The Commissioner Of Income Tax v. M/S Pawan Castings Meghalaya Pvt. Ltd
High Court · 2016 · Allowed
Revenue
Valley Iron & Steel Co.ltd v. Income Tax Settlement Commission And Others
High Court · 2016 · Other
—
M/S. Japna Exports v. Income Tax Officer, Ward-25(1
High Court · 2016 · Dismissed
Revenue
Principal Commissioner Of Income-Tax-18 v. Shri Rajeev Bhatnagar (Huf
High Court · 2016 · Dismissed
Assessee
Following Substantial Question Of Law v. Zoom Communication (P) Limited(2010) 327 Itr 510?”
High Court · 2016 · Dismissed
—
Pr. Commissioner Of Income Tax- 9 v. Zeon Lifesciences Limited
High Court · 2016 · Allowed
Revenue
Pr. Commissioner Of Income Tax-06 v. Matangi Rubber Pvt. Ltd. Through
High Court · 2016 · Dismissed
Assessee
Deepak Verma v. Commissioner Of Income Tax-Ii, Chandigarh
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S Shree Ram Print-N-Pack
High Court · 2015 · Allowed
Revenue
The Principal Commissioner Of Income Tax, Patiala v. M/S H.m. Steels Ltd., Dirba, Sangrur
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income-Tax, Patiala v. M/S H.m. Steels Ltd
High Court · 2015 · Remanded
—
Commissioner Of Income Tax, Shimla v. Ms Megha Dadoo
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. Malind Laboratories P. Ltd
High Court · 2014 · Allowed
Revenue
Commissionerof Incometax-Iv v. M/S Dixontechnologies(I)Pvt Ltdthrough
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. M/S.gemini Communication Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax & Another v. M/S Beam Flash Lights (P) Ltd
High Court · 2013 · Dismissed
Assessee
Ita/7/2010 Of Commissiner Of Income Tax v. M/S Meghayaya Steels Ltd
High Court · 2013 · Other
—
Ita/16/2011 Of Commissioner Of Income Tax v. M/S Pride Coke Pvt. Ltd
High Court · 2013 · Other
—
The Commissioner Of Income Tax-Ii v. M/S. Sanas Medicals
High Court · 2013 · Allowed
Revenue
Ita/24/2012 Of Deputy Commissioner Of Income Tax, Nainital v. Barin Ghosh, C.j. (Oral
High Court · 2012 · Dismissed
Assessee
M/S Aartech Solonics Ltd. E v. The Commissioner Of Income Taxaaykar Bhawan, Hoshangabad Road,Bhopal (Mp
High Court · 2012 · Allowed
Assessee
Wp/1324/2012 Of Piramal Healthcare Ltd v. Addl. Commissioner Of Income Tax Range 7 (1) And Ors
High Court · 2012 · Dismissed
Revenue
Umesh Chandra Dalakoti v. Assistant Commissioner Of Income Tax, Haldwani, District Nainital
High Court · 2012 · Allowed
Assessee
Pine Packaging Private Limited v. Commissioner Of Income Tax …
High Court · 2012 · Dismissed
Revenue
Commissioner Of Income Tax-Vi v. Visual Technologies India Pvt Ltd
High Court · 2012 · Other
—
The Commissioner Of Income Tax-1, Chandigarh v. M/S Micro Turners
High Court · 2011 · Dismissed
Assessee
Controla & Switchgear Co Ltd v. Deputy Commissioner Of Income Tax
High Court · 2011 · Dismissed
Revenue
Commissioner Of Income Tax-I, Chandigarh v. M/S Mega Packages
High Court · 2011 · Allowed
Revenue
House, Nariman Point, Mumbai – 21 v. Dy. Commissioner Of Income Tax
High Court · 2011 · Allowed
Assessee

Key issues litigated under Section 80IC

Section 80IC case law — FAQs

What does Section 80IC of the Income-tax Act deal with?
This page collects 98 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 80IC.
How many case laws are available on Section 80IC?
EaseValue has indexed 98 income-tax judgments citing Section 80IC — each with parties, citation, court, year, outcome and the full order text.
How can Section 80IC judgments help my case?
They show how courts have decided Section 80IC disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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